SH. MOHIT LOYALKA, AS AN AGGRIEVED ASSESSEE,DELHI vs. INCOME TAX OFFICER, DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Satbeer Singh Godara
This appellant’s appeal for Assessment Year 2012-13
arises against the CIT(A)/NFAC, Delhi’s DIN & order No.
ITBA/NFAC/S/250/2025-26/1081785242(1) dated 15.10.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961
(in short “the Act”).
The appellant Sh. Mohit Loyalka; claiming himself to be the “aggrieved” assessee, has filed the instant appeal ITA No. 7238/Del/2025. 3. Heard both the parties at length. Case file perused.
It emerges at the outset that there arises the first and foremost issue of the assessee’s locus standi to institute the instant appeal itself against the assessment order herein dated 29.12.2019 passed in the name of M/s Bhawna Enterprises (an Mohit Loyalka
2
alleged partnership firm). This being the clinching factual position and in absence of any proceedings initiated by the department against the appellant as on date, the tribunal no merit in his locus standi to initiate the instant appeal against the learned Assessing Officer’s assessment order. Rejected accordingly.
This appellant’s appeal is dismissed at this stage as pre- mature subject to all just exceptions. Order Pronounced in the Open Court on 23/12/2025. (Satbeer Singh Godara)
Judicial Member
Dated: 23/12/2025
*Subodh Kumar, Sr. PS*